Stall Heating and Cooling installs and services commercial heating and cooling systems Stall uses job costing to calculate the cost of its jobs Overhead is allocated to each job based on the number of direct labor hours spent on that job. At the beginning of the current year, Stall estimates that it's overhead for the coming year would be 566,750 It also anticipates using 4.450 direct labor hours for the year in November, Stall started and completed the following two jobs Job 101 used $16,000 in direct materials and 195 direct labor hours Job 102 used $10,500 in direct matenals and 72 direct labor hours Stall paid a $30 per hour wage rate to the employees who worked on those two jobs What is Stall's predetermined overhead tate? O A. $927 per hour B. $30 per hour OC. $342 por hour OD. $15 per hour